归类于HS编码94016910,第94章。商业进口到印度尼西亚需要持牌进口商(收货人)进行清关。

Bea Masuk (BM MFN)
按货物CIF价值征收。这是印度尼西亚财政部设定的基本关税。可根据自由贸易协定降至0%。
Pajak Pertambahan Nilai (PPN)
按应税基础(CIF +进口关税)征收。印度尼西亚采用特殊计算方式:在适用12%税率之前,税基调整为进口价值的11/12。
Pajak Penghasilan (PPH)
进口时预征所得税。税率取决于进口商是否持有API许可证:持证2.5%,无证7.5%。使用进口代理商可享受较低税率。
HS 94016910· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 20%
| Agreement | Rate |
|---|---|
| IACEPA | 0% |
| IKCEPA | 0% |
| IJEPA | 0% |
| RCEP-Japan | 5.9% |
| RCEP-China | 5.9% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 94016910, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ. Learn about all forms →
For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.
Apply only when goods route through a Bonded Logistics Center (PLB) or Bonded Storage Facility (Kawasan Berikat). Common in re-export manufacturing and large-scale logistics operations.
Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.
Apply only when shipping to one of Indonesia's 22 Special Economic Zones (Mandalika, Sei Mangkei, Galang Batang, Kendal, etc.). Tax holiday + duty exemption may apply.
进口该产品所需的特别许可证或认证。
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Seats other than garden seats or camping equipment, convertible into beds, other
94019991Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof — Of plastics
94019999Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Parts, other
94044000Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered — Quilts, bedspreads, eiderdowns and duvets (comforters)
94054140Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — Other, of a kind used for lighting public open spaces or thoroughfares; other exterior lighting
94059120Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — For spotlights
94059220Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — For spotlights
94059230Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — For searchlights

